Majority
p. 812In the Matter of the Estate of Emily M. Gallatin, Deceased. State Tax Commission, Appellant; R. Horace Gallatin, as Executor of Emily M. Gallatin, Deceased, Respondent. Argued December 1, 1948; decided January 6, 1949.
p. 813
Mortimer M. Kassell, Francis Kelliher and William J. Roberts for appellant.
Leslie D. Lawson and Sidney W. Davidson for respondent.
Order affirmed, with costs; no opinion.
Concur: Lotjghban, Ch. J., Lewis, Dye and Ftjld, JJ.